Rent reduction tax policy

First, the land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempt from urban land use tax. Public rental housing built in other housing projects shall be exempted from urban land use tax involved in the construction and management of public rental housing according to the proportion of the construction area of public rental housing to the total construction area.

Two, public rental housing management units shall be exempted from stamp duty involved in the construction and management of public rental housing. Other housing projects supporting the construction of public rental housing shall be exempted from stamp duty involved in the construction and management of public rental housing according to the proportion of the construction area of public rental housing to the total construction area.

Three, the public rental housing management unit to buy housing as public rental housing, exempt from deed tax, stamp duty; Both parties to the public rental housing lease are exempt from stamp duty involved in signing the lease agreement.

Four, enterprises and institutions, social organizations and other organizations to transfer old houses as public rental housing, and the value-added amount does not exceed 20% of the amount deducted from the project, shall be exempted from land value-added tax.

Five, enterprises, institutions, social organizations and other organizations donated housing as public rental housing, in line with the provisions of tax laws and regulations, the part of its public welfare donation expenditure within the total annual profit 12% is allowed to be deducted when calculating the taxable income, and the part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after the carry-over.

As a public rental housing, if the individual donated housing meets the provisions of tax laws and regulations, the portion of its public welfare donation expenditure that does not exceed 30% of its declared taxable income can be deducted from its taxable income.

Six, to meet the conditions stipulated by the local government for urban housing security families to receive housing rental subsidies from local governments, shall be exempted from personal income tax.

Seven, the public rental housing shall be exempted from property tax. The rental income from operating public rental housing is exempt from value-added tax. The management unit of public rental housing shall separately calculate the rental income of public rental housing. If it is not calculated separately, it shall not enjoy the preferential policies of exemption from value-added tax and property tax.

Eight, enjoy preferential tax policies of public rental housing refers to the development plan and annual plan of public rental housing approved by the people's governments of provinces, autonomous regions, municipalities directly under the central government, cities with separate state planning and Xinjiang Production and Construction Corps, or approved by the people's governments of cities and counties to build (raise), and in accordance with the Guiding Opinions on Accelerating the Development of Public Rental Housing (Jian Bao [2010] No.87) and the people of cities and counties.

Nine, taxpayers enjoy the preferential policies stipulated in this announcement, should declare tax exemption according to the provisions, and provide real estate ownership certificate, relevant materials containing the original value of real estate, relevant materials included in public rental housing and land management, supporting the construction and management of public rental housing, purchase of housing as public rental housing related materials, public rental housing lease agreement, etc. For future reference. About rent reduction and exemption policy

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Honey, I'm happy to answer your question. About rent reduction and exemption policy: the latest personal rent reduction and exemption policy 1. Rent relief. 202 1 One-month rent reduction in the first half of the year. This preferential policy can be enjoyed at the same time as other rent reductions and exemptions. 202 1 If the lease period in the first half of the year is less than one month, it will be rent-free according to the actual lease days. 2. Relief methods. If the rent has been collected, the rent of 1 month can be deducted from the unpaid month; If the rent is still confiscated, it will be reduced directly. If you have enjoyed the preferential rent reduction policy in the first half of 2002 1 month, you can reduce the rent of1month next month (you need to complete the rent reduction and exemption procedures before August 20021year).

The consultation record was replied on 2022- 10-2 1.

_ About rent reduction policy

Dear, I'm glad to answer your question. About rent reduction and exemption policy: the latest personal rent reduction and exemption policy 1. Rent relief. 202 1 One-month rent reduction in the first half of the year. This preferential policy can be enjoyed at the same time as other rent reductions and exemptions. 202 1 If the lease period in the first half of the year is less than one month, it will be rent-free according to the actual lease days. 2. Relief methods. If the rent has been collected, the rent of 1 month can be deducted from the unpaid month; If the rent is still confiscated, it will be reduced directly. If you have enjoyed the preferential rent reduction policy in the first half of 2002 1 month, you can reduce the rent of1month next month (you need to complete the rent reduction and exemption procedures before August 20021year).

Legal basis:

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies

1. If the preferential tax policies stipulated in the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Deducting Enterprise Income Tax on Equipment and Instruments and other documents 16 have expired, the implementation period will be extended to February 3, 20231day.

2. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises is extended to the end of the heating period in 2023.

3. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Ex situ Poverty Alleviation and Relocation and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Individual Income Tax Policies for Pingtan Comprehensive Experimental Zone in Fujian Province is extended to February 3, 20251.

Four. The pre-tax deduction policy of reserve enterprise income tax stipulated in six documents, such as the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policy Issues of Pre-tax Deduction of Reserve Expenditure of Insurance Companies, will continue to be implemented after the expiration. See Annex 2 for details. Five, the relevant taxes collected before the date of this announcement, can be deducted or refunded in the taxpayer's tax payable in the next month.